9911796707
TMI Blog2012 (4) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... filed his return of income on 31.10.2007 disclosing the income of Rs. 2,49,87,100/-. The return was processed under Section 143(1) of the Income-tax Act (for short, hereinafter referred to as, 'the Act') and a demand of Rs. 96,64,935/- was raised. Subsequently, there was a survey conducted in the business premises of the assessee on 27.6.2008. During the survey, it was noticed that the assessee had debited a sum of Rs. 7,55,85,800/- for the assessment year 2006-07, and Rs. 6,46,86,000/- for the assessment year 2007-08 towards the earth filling charges in Kasavanahalli Project. It was noticed that the assessee had incurred these expenses through self-made vouchers on land levelling. Since the Assessing Authority doubted the incurring of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to recall the order of the First Appellate Authority which has dismissed the assessee's appeal in limine were produced. It was submitted before the Tribunal that the assessee has paid the entire tax on the admitted income and the same is evidenced from the challans produced which is running from pages 1 to 6 of the Paper Book. It was also submitted that assessee had moved an application before the Appellate Authority to recall the impugned order. The said application was rejected by the Appellate Authority vide its letter dated 23.11.2010. Relying on a judgment of this Court, it was contended before the Tribunal that the assessee's request to recall the order of dismissing the appeal in limine should have been allowed. The Tribunal, on co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause-(b) and on an application made by the appellant in this behalf the Commissioner (Appeals) may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of that, clause. Therefore, from the aforesaid provision, it is clear when the return has been filed by the assessee, unless the assessee pays the admitted tax due on the income returned by him, no appeal shall be entertained and admitted. Therefore, if admitted tax is not paid which falls under Clause (a) of Sub-Section (4) of Section 249 of the Act, the Commissioner (Appeals) is not vested with any power to waive payment of such admitted tax and entertain the appeal. The order of dismissing the appeal in such circumstances is auto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o act judicially and properly. The purpose of such restriction is to act in terrorem to make the people comply with the provisions of law. Therefore, the object of stipulating conditions such as demand of admitted tax is a condition precedent for entertaining the appeals and admitting the appeals is to see that the appellant obeys the law, Though the right of appeal is conferred under a statute, the said right is subjected to the restrictions imposed under the very same statute. There cannot be any absolute right de hors the provisions of the statute. Therefore, in the instant case, the statute has conferred a right of appeal. It also in unequivocal terms expressly has stated that in cases where the assessee files a return and admits the li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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